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hb413_04_PH
As Passed by the House
136th
General Assembly
Regular
Session
Am. H. B. No. 413
2025-2026
Representatives Young, Peterson
Cosponsors: Representatives
Demetriou, Hall, T., McClain, Stewart, Dovilla, Abrams, Glassburn,
John, Willis, Brennan, Click, Daniels, Fischer, Ghanbari, Hall, D.,
Hiner, Lear, Mathews, A., Mathews, T., Newman, Plummer, Robb Blasdel,
Roemer, Santucci, Synenberg, Thomas, D., White, A., Williams, Workman
To
amend sections 113.70, 113.71, 113.72, 113.73, 113.74, 113.75,
113.76, and 5501.521; to enact new section 113.77 and sections
113.80, 113.81, 113.82, 113.83, and 113.84; and to repeal section
113.77 of the Revised Code
to
create the Ohio Local Government Expenditure Database and require
political subdivision participation, to require the state retirement
systems to participate in the Ohio State Government Expenditure
Database, and to make an appropriation.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
sections 113.70, 113.71, 113.72, 113.73, 113.74, 113.75, 113.76, and
5501.521 be amended and new section 113.77 and sections 113.80,
113.81, 113.82, 113.83, and 113.84 of the Revised Code be enacted to
read as follows:
Sec.
113.70.
As
used in sections 113.70 to 113.77 of the Revised Code:
(A)
"Expenditure" means a payment, distribution, loan, advance,
reimbursement, deposit, or gift of money from a state entity to any
supplier.
(B)
"Political subdivision" means a county, city, village,
public library, township, park district, school district, regional
water and sewer district, or regional transit authority.
(C)
"Public library" means a library that is created,
maintained, and regulated under Chapter 3375. of the Revised Code.
(D)
"Revenue"
means a payment, fee, tax, federal funds, or state funds received by
a state entity.
(E)
"School
district" means a city, local, exempted village, or joint
vocational school district; a science, technology, engineering, and
mathematics school established under Chapter 3326. of the Revised
Code; or an educational service center. "School district"
does not mean a community school established under Chapter 3314. of
the Revised Code.
(E)
(F)
"State
entity" means the general assembly, the supreme court, the court
of claims, the office of an elected state officer,
a
state retirement system,
or
a department, bureau, board, office, commission, agency, institution,
instrumentality, or other governmental entity of this state
established by the constitution or laws of this state for the
exercise of any function of state government, but excludes a
political subdivision, an institution of higher education,
a
state retirement system,
and
the city of Cincinnati retirement system. "State entity"
does not include the nonprofit corporation formed under section
187.01 of the Revised Code.
(F)
(G)
"State
retirement system" means the public employees retirement system,
the Ohio police and fire pension fund, the state teachers retirement
system, the school employees retirement system, and the state highway
patrol retirement system.
(G)
(H)
"Supplier"
means any person, partnership, corporation, association,
organization, state entity, or other party, including any executive
officer, legislative officer, judicial officer, or member or employee
of a state entity, that does either of the following:
(1)
Sells, leases, or otherwise provides equipment, materials, goods,
supplies, or services to a state entity pursuant to a contract
between the supplier and a state entity;
(2)
Receives reimbursement from a state entity for any expense.
Sec.
113.71.
(A)
The treasurer of state, in collaboration with the directors of budget
and management and administrative services, shall establish and
maintain the Ohio state
and
local
government
expenditure database. The database shall be accessible on the web
site of the treasurer of state and the web site of the office of
budget and management.
(B)
(B)(1)
The database shall include information about expenditures made in
each fiscal year that commences after
the
effective date of this section
September
30, 2021, or after the effective date of this amendment for state
retirement systems included after that date
.
(2)
The database shall include information about revenue received in each
fiscal year that commences after the effective date of this
amendment.
(C)
The database shall be accessible by members of the public without
charge.
(D)
State entities shall assist in the development, establishment,
operation, storage, hosting, and support of the database. State
entities shall comply with sections 113.70 to 113.77 of the Revised
Code using existing resources.
State
entities shall provide expenditure and revenue information to the
treasurer of state for inclusion in the database at least annually.
Beginning five years after the effective date of this amendment,
state entities shall provide the expenditure and revenue information
at least every six months.
(E)
The treasurer of state shall enter into an annual agreement with the
directors of budget and management and administrative services to
define data storage, data handling, user interface requirements, and
other provisions considered necessary to ensure the proper
maintenance and operation of the database.
The
treasurer of state shall update the database at least annually to
include all expenditure and revenue information provided to the
treasurer of state by the state entities. Beginning five years after
the effective date of this amendment, the treasurer of state shall
update the database at least every six months to include such
information.
(F)
Nothing in this section shall be construed to prohibit the treasurer
of state from including any information in the
base
database
that
is not required to be included under sections 113.70 to 113.77 of the
Revised Code and that is available to the public.
Sec.
113.72.
(A)
For
each expenditure, the Ohio state
and
local
government
expenditure database shall include the following information:
(A)
(1)
The
amount of the expenditure;
(B)
(2)
The
date the expenditure was paid;
(C)
(3)
The
supplier to which the expenditure was paid;
(D)
(4)
The
state entity that made the expenditure or requested the expenditure
be made.
(B)
For each revenue, the Ohio state government expenditure database
shall include the following information:
(1)
The amount of the revenue;
(2)
The date the revenue was received;
(3)
The source of the revenue;
(4)
The state entity that received the revenue.
Sec.
113.73.
(A)
The Ohio state
and
local
government
expenditure database shall include the following features:
(1)
A searchable database of all expenditures
and
revenues
;
(2)
The ability to filter expenditures
and
revenues, as applicable,
by the following categories:
(a)
The category of expense
or
revenue
;
(b)
The Ohio administrative knowledge system accounting code for a
specific good or service.
(3)
The ability to search and filter by any of the factors listed in
section 113.72 of the Revised Code;
(4)
The ability to aggregate data contained in the database;
(5)
The ability to determine
the
total amount
both
of
expenditures
the
following:
(a)
The total amount of expenditures
awarded
to a supplier by a state entity;
(b)
The total amount of revenues received from a source by a state
entity;
(6)
The ability to download information obtained through the database;
(7)
A searchable database of state
and
school district
employee
salary and employment information.
(B)
The information required under division (A)(7) of this section shall
be provided by the department of administrative services or the
department of education and workforce, as applicable.
Sec.
113.74.
Not
later than one year after the Ohio state
and
local
government
expenditure database is implemented, the treasurer of state shall
coordinate with the director of budget and management to provide an
opportunity for public comment as to the utility of the database.
Sec.
113.75.
The
Ohio state
and
local
government
expenditure database shall not include any information that is
determined to be confidential or is not a public record under the
laws of this state. All of the following are not liable for the
disclosure of a record contained in the
Ohio
state and local government expenditure
database
that is determined to be confidential or is not a public record under
the laws of this state:
(A)
The treasurer of state;
(B)
Employees of the treasurer of state;
(C)
A state entity;
(D)
Any employee of a state entity that provides information to the
database.
Sec.
113.76.
Each
state entity shall display on its web site a prominent internet link
to the Ohio state
and
local
government
expenditure database.
Sec.
113.77.
The
Ohio state government expenditure database shall include a searchable
database of each state entity that provides access to a state entity
operating budget for each fiscal year that commences after the
effective date of this section.
Sec.
113.80.
As
used in sections 113.80 to 113.84 of the Revised Code:
(A)
"Political subdivision" means a county, city, village,
public library, township, park district, school district, regional
water and sewer district, or regional transit authority.
(B)
"Public library" means a library that is created,
maintained, and regulated under Chapter 3375. of the Revised Code.
(C)
"School district" means a city, local, exempted village, or
joint vocational school district; a science, technology, engineering,
and mathematics school established under Chapter 3326. of the Revised
Code; or an educational service center. "School district"
does not mean a community school established under Chapter 3314. of
the Revised Code.
Sec.
113.81.
(A)
The treasurer of state shall establish and maintain the Ohio local
government expenditure database.
(B)
Political subdivisions shall provide expenditure and revenue
information to the treasurer of state for inclusion in the database
at least annually. Beginning five years after the effective date of
this section, political subdivisions shall provide the expenditure
and revenue information at least every six months.
(C)
The treasurer of state shall update the database at least annually to
include all expenditure and revenue information provided to the
treasurer of state by the political subdivisions. Beginning five
years after the effective date of this section, the treasurer of
state shall update the database at least every six months to include
such information.
(D)
The database shall be accessible on the web site of the treasurer of
state and the web site of the office of budget and management. The
database shall be accessible by members of the public without charge.
Each political subdivision shall display on its web site a prominent
internet link to the database.
Sec.
113.82.
(A)
The treasurer of state shall adopt rules under Chapter 119. of the
Revised Code as necessary to implement the Ohio local government
expenditure database, including rules specifying the types of
expenditure and revenue information required to be provided, the
extent to which such information shall be required, and the manner in
which such information shall be provided.
(B)
Political subdivisions shall comply with sections 113.80 to 113.84 of
the Revised Code using existing resources.
Sec.
113.83.
The
Ohio local government expenditure database shall include the
following features:
(A)
The ability to search information in the database;
(B)
The ability to filter information in the database;
(C)
The ability to download information obtained through the database.
Sec.
113.84.
The
Ohio local government expenditure database shall not include any
information that is determined to be confidential or is not a public
record under the laws of this state. All of the following are not
liable for the disclosure of a record contained in the database that
is determined to be confidential or is not a public record under the
laws of this state:
(A)
The treasurer of state;
(B)
Employees of the treasurer of state;
(C)
A political subdivision;
(D)
Any employee of a political subdivision that provides information to
the database.
Sec.
5501.521.
(A)
The department of transportation shall prepare expense reports
related to grants and loans that are issued by the department through
its transportation grant and loan programs. The department shall
submit each report to the president of the senate and the speaker of
the house of representatives at the earliest of the following
periods:
(1)
The conclusion of the term of loan;
(2)
The conclusion of the project funded by the grant;
(3)
The end of the fiscal year for each fiscal year that the loan or the
project is still pending.
(B)
The department shall require the recipient of the loan or grant to
assist in preparing the expense reports and itemizing the uses of the
loan or grant money issued to that recipient.
(C)
The department shall include its administrative expenses in managing
the loan or grant program in the expense reports submitted in
accordance with this section.
(D)
If any content required for inclusion in an expense report under this
section is the same content that the department submits to the Ohio
state
and
local
government
expenditure database established under sections 113.70 to 113.77 of
the Revised Code, the department may send copies of that content to
the president of the senate and speaker of the house of
representatives in lieu of including it in a report under this
section.
Section
2.
That
existing sections 113.70, 113.71, 113.72, 113.73, 113.74, 113.75,
113.76, and 5501.521 of the Revised Code are hereby repealed.
Section
3.
That
section 113.77 of the Revised Code is hereby repealed.
Section
4.
All
items in this act are hereby appropriated as designated out of any
moneys in the state treasury to the credit of the designated fund.
For all operating appropriations made in this act, those in the first
column are for fiscal year 2026 and those in the second column are
for fiscal year 2027. The operating appropriations made in this act
are in addition to any other operating appropriations made for these
fiscal years.
Section
5.
1
2
3
4
5
A
TOS
TREASURER OF STATE
B
General
Revenue Fund
C
GRF
090411
Ohio
Checkbook
$5,000,000
$0
D
TOTAL
General Revenue Fund
$5,000,000
$0
E
TOTAL
ALL BUDGET FUND GROUPS
$5,000,000
$0
OHIO
CHECKBOOK
The
foregoing appropriation item 090411, Ohio Checkbook, shall be used to
pay for creation and maintenance costs for the Ohio Local Government
Expenditure Database. On July 1, 2026, or as soon as possible
thereafter, the Treasurer of State may certify to the Director of
Budget and Management an amount up to the unexpended, unencumbered
balance of the appropriation item 090411, Ohio Checkbook, at the end
of fiscal year 2026 to be reappropriated in fiscal year 2027. The
amount certified is hereby reappropriated to the same appropriation
item for the same purpose in fiscal year 2027.
Section
6.
Within
the limits set forth in this act, the Director of Budget and
Management shall establish accounts indicating the source and amount
of funds for each appropriation made in this act, and shall determine
the manner in which appropriation accounts shall be maintained.
Expenditures from operating appropriations contained in this act
shall be accounted for as though made in, and are subject to all
applicable provisions of, the main operating appropriations act of
the 136th General Assembly.